The excise and hotel laws of the state of New York [electronic resource] : as amended to the legislative session of 1899, containing the liquor tax law of 1896, as amended by the laws of 1897 and 1898; the public officers law; provisions of the penal code and code of criminal procedure applicable to violations of the liquor tax law; United States statutes and regulations relating to the payment of taxes by liquor dealers; and statutes relating to the rights, liabilities and duties of hotel-keepers; with complete notes, annotations and forms / by Robert C. Cumming and Frank B. Gilbert.